https://www.taxtmi.com/highlights?id=77336 Violation of principles of natural justice - The court observed that while the show-cause notice provided details for a personal hearing, including the date, time, and venue, the abbreviation 'N.A.' indicated that no such hearing was actually scheduled. The court referred to Section 75(4) of the said Act, emphasizing that an opportunity of hearing must be provided before reaching a decision under Section 73. It noted that since an adverse decision was anticipated against the petitioners, the proper officer was duty-bound to grant them a hearing, regardless of the absence of a written request. en-us Fri, 10 May 2024 11:35:56 +0530 Fri, 10 May 2024 11:35:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=77336 Violation of principles of natural justice - The court observed that while the show-cause notice provided details for a personal hearing, including the date, time, and venue, the abbreviation 'N.A.' indicated that no such hearing was actually scheduled. The court referred to Section 75(4) of the said Act, emphasizing that an opportunity of hearing must be provided before reaching a decision under Section 73. It noted that since an adverse decision was anticipated against the petitioners, the proper officer was duty-bound to grant them a hearing, regardless of the absence of a written request. Highlights GST Fri, 10 May 2024 11:35:56 +0530 https://www.taxtmi.com/highlights?id=77336